Subject. This article discusses the issues of ensuring food security in Russia through improving the quality of agricultural land, which can be achieved through the implementation of reclamation measures on agricultural lands, the financing of which is performed through the provision of State aid. Objectives. The article aims to study the methodology of accounting for State aid to land reclamation works in agriculture, identify problems, and propose ways to solve them. Methods. For the study, I used a dialectical approach, observation, analysis and synthesis, comparison, as well as elements of the accounting method. Results. An analysis of the accounting of budget financing for land reclamation works reveals that different regulatory documents contain different methods. On the basis of this analysis, the article proposes a set of accounting records for State aid, as well as analytical accounts for accounting for budget financing for reclamation work performed for agricultural enterprises. Conclusions and Relevance. The proposed system of analytical accounting and accounting records for accounting of State aid for land reclamation works in agriculture will improve the efficiency of control over the targeted use of allocated budget funds. The results of the study can be applied in the system of accounting and internal control of agricultural organizations.
Keywords: land improvement, analytical accounting, investments in non-current assets, special-purpose funding
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